CDM项目核查与认证 CDM Project Verification and Certification 中国CDM能力建设项目培训讲义 Training Material Building Capacity for the CDM in China

CDM项目流程：The CDM Project Cycle 设计 审定/注册 监测 PP： 项目参与方 DOE：指定经营实体 EB： 执行理事会 CER： 经核证的减排 核查/认证 签发CERs

核查：Verification 核查是指由指定的经营实体定期独立审评和事后确定已登记的CDM 项目活动在核实期内产生的、经监测的温室气体(GHG)源人为减排量。核实期的期限长短尚没有规定。但是, 核查期不得长于计入期。 Verification is the periodic independent review and ex post determination by a designated operational entity of monitored reductions in anthropogenic emissions by sources of greenhouse gases (GHG) that have occurred as a result of a registered CDM project activity during the verification period. There is no prescribed length of the verification period. It shall, however, not be longer than the crediting period.

初始核查（自愿性）：Initial Verification(voluntary) 初始核查的目的是核查项目已按照计划实施、监测系统已有效是运行，确保项目可以产生CERs The objective of an initial verification is to verify that the project is implemented as planned, to confirm that the monitoring system is in place and fully functional, and to assure that the project will generate verifiable emission reductions. 确保项目按照计划已经实施，监测系统有效运行，项目已经具备产生CERs的条件 -to ensure that the project has been implemented as planned, that the monitoring system is in place and that the project is ready to generate and record GHG emission reductions; 评估在项目实际设计与建设中所导致监测系统的变化与调整， -to assess adjustments and amendments to the monitoring plan that may have become necessary during the detailed design and construction of the project (Please note that the CDM and JI modalities do not give guidance on handling changes to previously validated monitoring plans); 为项目产生高质量的CER提供保证 -to provide assurance of generation of high quality emission reductions and clear the way for project commissioning.

文件评审：Desk Review 最新版的PDD文件及附件： 审定报告： 管理手册： 运行许可： 其他文件如工艺流程、技术指南、设备手册等： the last revision of the PDD and attached documents 审定报告： the last revision of the validation report, 管理手册： the written management manual (if applicable) 运行许可： operation licenses of local authorities (if applicable). 其他文件如工艺流程、技术指南、设备手册等： other documents, such as process flow diagrams, technical drawings and manuals of equipment suppliers, may be reviewed as well.

现场评审：On-Site Assessment (1) 现场评审应能够使核查机构确信项目已经具备产生高质量的CERs的条件。 The on-site assessment shall enable the verifier to arrive at a conclusion regarding the readiness of a project to start with the generation of high quality emission reductions. 现场评审应包括相关的设备是否按照计划已经安装 whether all relevant equipment is installed and works as anticipated. 与地方利害相关方讨论在建设阶段环境与社会影响的达成情况 Discussions with local stakeholders to check the achievement of environmental and social impacts which should already be reached during construction phase. 与操作员工面谈观察其在项目运行和数据收集方面存在可能的风险 The operating staff shall be interviewed and observed in order to check the risks for inappropriate operation and data collection procedures of the project. 监测数据收集、汇总、报告的流程 Information flows for generating, aggregating and reporting the selected monitored parameters shall be reviewed. 应检查计量设备，计量位置应予纪录 Metering equipment shall be checked and positions of counters have to be recorded in order to prepare for the next periodic verification. 项目的所有者应提供证据证明所有的计量设备已被校验 The project owners have to provide evidence that demonstrates that all metering equipment is calibrated. 应检查必须的流程、日常工作以及文件的适用性 The required processes, routines and documentations shall be audited to check their proper application.

现场评审：On-Site Assessment (2) 在审定报告中未解决和有保留的问题，特别还未注册的项目 Open issues indicated in Validation Report, especially in projects which are not yet registered at CDM-EB 项目实施进展情况 Status of the implementation of the project 内部数据的收集、数据来源、计算方法等的可信性 Reliability of internal data, sources and ways in which the data have been collected, calculated, processed, aggregated and stored should be part of initial verification 外部数据的获取、数据的质量、以及提供数据的单位的可信性 Reliability of the external data, also access to such data and a proof of data quality should be part of initial verification. Moreover, the entity delivering such data should be audited 环境与社会指标：Environmental and Social Indicators 监测计划的完整性：The completeness of the monitoring plan 管理体系运行的有效性：The implementation of Management and operational system 与初始核查有关的问题以及核查的结论应清楚地与客户说明 The relevant aspects related to the development of the Initial verification as well as the verification conclusions must be clearly explained to the client during opening and closing sessions.

改正行动要求：CAR/FAR 进一步行动要求：A Forward Action Request (FAR) 改正行动要求：A Corrective Action Request (CAR) 当存在减排不能在后续定期核查中进行验证的风险时 there is a risk that emission reductions cannot be verified at a later periodic verification 当项目方必须采取马上的行动以确保后续的产生的减排 where immediate actions by the project parties are necessary to ensure a later verification of generated emission reduction. 进一步行动要求：A Forward Action Request (FAR) 在首次定期核查中需要特别关注的问题 the actual status requires a special focus on this item for the first periodic verification 对监测计划调整的建议 an adjustment of the MP is recommended. FAR识别出来的对今后可能对CERs的质量有影响的风险，例如与监测计划不一致。这类风险在以后的连续的核查中将予以关注 In the context of FARs, risks have been identified, which may endanger the delivery of high quality CERs in the future, i.e. by deviations from standard procedures as defined by the monitoring plan. As a consequence such aspects shall receive a special focus during the next consecutive verification.

初始核查声明：Initial Verification Statement 肯定的初始核查声明 当文件和现场评审都说明了项目已经具备运行的条件，没有进一步调整时核查机构可以开出肯定的初始核查声明。这时仍有可能存在一些在实际运行中的问题，但是这些问题可以在首次定期核查中予以改正，不会直接影响CERs的质量。 否定的初始核查声明 当存在减排有在今后的定期核查中无法核查的风险时，项目方应采取必要的行动以确保今后以后的定期核查能够产生CERs时。核查机构将给出项目尚未具备产生CERs的条件。 A. Unqualified initial verification statement An unqualified initial verification statement will be issued when the review of the project documentation and the on-site assessment have proven that the project is ready for starting operation and no further adjustments have to be made. There might be aspects, which are not in compliance with the expected progress of the project implementation, but which can be rectified until the first periodic verification. Such aspects will not directly impact the quality of emission reductions. B. Qualified initial verification statement A qualified initial verification statement will be issued when there is a risk that emission reductions cannot be verified at a later periodic verification, and where actions by the project parties are necessary to ensure a later verification of generated emission reduction. Hence, the verifier will conclude that the project is not ready to generate verifiable emission reductions.

定期核查：Periodic Verification 核查是指定经营实体对温室气体在确认的核查期减排的定期独立评审以及事后确认。 Verification is the periodic independent review and ex post determination by the Designated Operational Entity / Independent Entity of the monitored reductions in GHG emissions during the defined verification period. 核查实际的监测系统和程序是否符合监测计划中的规定 -to verify that actual monitoring systems and procedures are in compliance with the monitoring systems and procedures described in the monitoring plan, 评估对温室气体减排数据和说明是具有较高， -to evaluate the GHG emission reduction data and express a conclusion with a high, but not absolute, level of assurance about whether the reported GHG emission reduction data is “free” of material misstatements, 是否有充分的证据支持减排数据 -the reported GHG emission data is sufficiently supported by evidence, i.e. monitoring records.

核查内容：Contents of verification Check of project documentation; On-site inspections; If appropriate, check of additional data from other sources; Review of monitoring results and verification of monitoring methodologies for estimation of GHG emissions have been applied correctly and that supporting documentation is complete and transparent; Recommendation of changes to the monitoring methodology for any future crediting period, if necessary; Determination of additional reductions in GHG emissions using calculation procedures consistent with those contained in the registered project design document and in the monitoring plan; Confirmation that the actual project activity and its operation conform with the registered project design document. Project participants should be informed of of any concerns, and shall address these concerns and supply relevant additional information; Making the monitoring report publicly available 检查PDD文件 实施现场查验 使用来自其它来源的补充数据 审评监测结果，并核查用其监测方法是否应用得当、其文件记录是否完整和透明 若有必要建议项目参与方适当修改监测方法 利用登记的项目设计书和监测计划所列一致的方法确认该项目的额外性 。 识别并告知项目参与方任何有关项目活动的实施与登记的项目设计书不一致之处；项目参与者应关注这些问题并提供额外的信息 指定经营实体应公布监测报告

定期核查过程：The Periodic Verification Process 选择核查机构 Verifier Selection 签订核查合同 Establish Contract 建立核查小组Verification Team Selection 文件评审 Desk Review, including publicising the monitoring report 现场评审 On-Site Assessment 核查报告Verification Report 核证并公开核证报告Certification and publicising of Certification Report EB核发CERs Issuance of CERs by Executive Board

定期核查参与方：Periodic Verification Actors (Indicative) CDM执行理事会 CDM Executive Board/ 项目单位 Project Entity Verification Contract Parties 项目提出方 Project Proponent 核查机构 Verifier

核查原则：The risk-based approach 报告的范围 GHG 目标 GHG 报告要求 GHG 排放 理解控制风险的管理体系 识别其他剩余的风险 附加审核检验 验证意见 改进机会 理解业务的基本要求 理解数据产生的系统 与存在潜在的风险 理解客户的生产与运行 Understand the project operations 理解客户的要求 Understand the need for monitoring 获得温室气体数据来源计算及报告系统 Obtain an overview of the clients GHG data sources, calculations and reporting systems 理解客户在特定时期的变化 Understand key changes to the clients structure throughout the year and with the previous year Strategic Review - if multi-site complex organisation, can be at two levels: Corporate overview - understand risk from high level Site overview - understand local risks at planning stage then confirm as first step on-site

文件评审：Desk Review 通过文件评审，核查机构应对项目情况了解。文件评审至少应包括： 最新版PDD文件及其附件，包括监测报告 The verification team should become familiar with the project 最新版PDD文件及其附件，包括监测报告 the last revision of the PDD and attached documents, including the most recent monitoring plan, 最新版的监测报告，包括主张项目的减排 the last revision of the monitoring report, including the claimed emission reductions for the project, 最新版的前一次审定报告或初始核查报告 the last revision of the validation report and/or the last revision of the initial verification report, 最新版的前一次定期核查报告 the last revision of the previous periodic verification report (as applicable), 管理手册及许可： the written management manual, operating licenses of local authorities (as applicable). 其他文件例如流程图、设备手册、绩效指标等 Other documents, such as process flow diagrams, technical drawings, manuals of equipment suppliers, performance records

现场评审：On-site Assessment 核查机构应使用风险评估的方法核查者应根据审核追踪线索对现场进行调查 During the verification, the verifier investigates on-site, using a risk-based approach. The verifier will typically follow the audit trails and data sets on site for the specific indicators, and cross check with the existing monitoring plan and records. 监测指标的收集、汇集、报告的流程 Information flows for generating, aggregating/collating and reporting the selected monitoring parameters 确定温室气体的计算和假设 Calculations and assumptions made in determining the GHG data 对选定的监测参数可能出现任何重大的错误情况的控制情况 Controls in place to prevent, or detect and correct any significant errors or omissions in the selected monitoring parameters reported

核查报告：Verification Report 核查机构应向项目方提交草拟核查报告说明所有与主张的减排量有关的问 题。项目方须针对这些问题进行说明并在最终核查报告完成之前提供额外 的信息。 A draft verification report shall provide the project proponent with any concerns and conclusions related to the claimed emission reductions. The project proponent will have the possibility to address the concerns and supply relevant additional information before a final verification report is provided. 根据透明性的原则，核查报告应说明核查是如何展开的。所有的核查发现 应清楚地说明和合理 Building on the transparency principle, the verification report shall give an overview of the verification process deployed by the verifier in order to arrive at the verification conclusions. All verification findings shall be clearly identified and justified. 说明核查范围：give an overview of the scope of the verification, 通过核查发现问题的讨论：general discussion of details captured by the verification protocol, 核查及核证减排量清楚的结论：clearly state the conclusions related to the verification and the verified amount of emission reductions

报告风险：Reporting risks 完整性：Completeness 精确性：Accuracy 一致性 Consistency 排放源的遗漏 Omission of a source 错误的定义边界 Incorrectly defined boundary 泄漏的影响 Leakage effects 精确性：Accuracy 重复计算 Double counting 重要数据的手工计算 Significant manual transfer of key data 不正确的排放因子 Inappropriate use of emission factors 缺乏审核思路 Lack of audit trail 缺乏运行控制或重要计量设备自身的缺陷 Lack of operational control or inherent uncertainties over key measurement/monitoring equipment 数据管理较差Poor management control over the data 一致性 Consistency 改变未文件化/解释的方法 Undocumented/unexplained methodology changes or other changes Sufficient appropriate audit evidence: Audit evidence may be obtained from: inquiry and analysis; re-computation, comparison and other clerical accuracy checks; observation; inspection; third parties (e.g. external laboratories, certifiers).

审核意见：Basis of an audit opinion following concepts are used to determine the procedures necessary to verify the data: n Relevance means that the information being captured and reported is appropriate, based on the applicable emission guidelines/methods; n Completeness refers to whether all relevant GHG sources are recorded, disclosed, and described in accordance with the applicable emission guidelines/methods. n Accuracy is a relative measure of the exactness of an emission estimate. Estimates should be accurate in the sense that they are systematically neither over nor under true emissions, as far as can be judged, and that uncertainties are reduced as far as practical (IPCC ). n Consistency means that an inventory should be internally consistent in all its elements over a period of years. An inventory is consistent if the same methodologies are used for the base and all subsequent years and if consistent data sets are used to estimate emissions (IPCC1). If there is a change in the methodology, the impact that such a change has had on the data should be reported i.e. real changes in emissions need to be segregated from 'paper' changes.

实质性：Materiality 实质性是检测重要的温室气体信息是否被遗漏或误陈述并对报告使用者的决定产生重大影响。 4. Quality of Evidence 1.Monitoring plans and records 3. Coverage Opinion 实质性是检测重要的温室气体信息是否被遗漏或误陈述并对报告使用者的决定产生重大影响。 Materiality is a test used to assess the extent to which important GHG information may be omitted or misstated (i.e is erroneous), and has the potential to affect the decisions made by users of the reported information.

实质性：Materiality example Tanker offloading Biodegradation pond “Imported” electricity Tank storage and pipeline Refinery 77% 16% 4% 1% 2%

覆盖性：Coverage 审核应确保在温室气体排放量的覆盖性，包括 包括组织地理边界 包括各种类型的排放类型 2.Materiality 4. Quality of Evidence 1.Monitoring plans and records 3. Coverage Opinion 审核应确保在温室气体排放量的覆盖性，包括 The auditors should ensure an appropriate coverage in terms of the volume of GHG emissions audited, including coverage: 包括组织地理边界 across the organisation’s geographic/operational spread 包括各种类型的排放类型 across the various emission types 包括各种类型的计算和数据管理 across various calculation and data management types

覆盖性：Coverage example Calculation Methods Sources Data aggregation Boundaries Sources Information management systems Calculation Methods Data aggregation

证据质量：Quality of Evidence 2.Materiality 4. Quality of Evidence 1.Monitoring plans and records 3. Coverage Opinion 当核查减排信息时，应核查项目报告的减排是否有一个清晰的审核路径 When verifying GHG information the auditor shall verify that there is a clear audit trail for the reported emission reductions. 审核员还应获得充分适当的证据，证据包括包括完整的审核路径。例如文件的来源，基本假设以及其他重要的数据 The auditor shall also obtain sufficient and appropriate audit evidence. Evidence includes a complete audit trail including source documents the basis for assumptions, and other information underlying the GHG data. 燃料购买和消耗纪录 Fuel purchase and consumption records, 销售热、电的发票 Invoices for sold electricity and heat, 实验室分析记录 Laboratory analysis. Audit evidence is the information obtained by the auditor in arriving at the conclusions on which the audit opinion is based.

核查发现：Verification Findings 当存在以下情况时，核查机构可开出进一步行动要求 The term “Forward Action Request” shall be used in the verification report, when: 在下一个核查期应注意的监测或报告问题 the actual project monitoring and reporting requires attention for the next consecutive verification period, 对程序调整的建议 an adjustment of the MP is recommended. 核查发现：Findings established during the verification may be that: 核查不能对报告的减排或部分减排获得足够的证据。在这种情况下，这部分减排量不能得到核证。 The verification is not able to obtain sufficient evidence for the reported emission reductions or part of the reported emission reductions. In this case these emission reductions shall not be verified and certified; 核查对报告的减排发现实质性的误差。在这种情况下，存在误差的减排将从事前的确认达到的减排量中予以扣除。 The verification has identified material misstatements in the reported emission reductions. In this case emission reductions with material misstatements shall be discounted based on the verifiers ex-post determination of the achieved emission reductions.

核查声明：Verification Statement 核查完成之后，核查机构将为项目提出者提供核查声明。核查声明是最终核查报告的一部分，应与公开 After completed verification, a verification statement shall be provided by the verifier to the project proponent. The verification statement will be part of the final verification report and shall be made publicly available. 核查声明包括：This verification statement shall include: 核查范围： the scope of the verification 核查期间： the period of the verification 核查结论，包括经核证的在一定期间的减排量 conclusions of the verification, including the verified amount of emission reductions for the given period 有关核查声明精确性责任声明 liability statement with regards to the accuracy of the verification statement 保密声明： statement of confidentiality 核查声明应对报告的温室气体减排的全面性、可比性、精确性、正确性做出最终结 论。核查声明是经核证的减排的基础。 The verification statement shall give the final verdict of the project in terms of the completeness, comparability, accuracy and correctness of the reported GHG emission reductions. The verification statement will be the basis for the certified emission reductions.

核查声明：Verification Statement …We planned and performed our work to obtain the information and explanations that we considered necessary to provide sufficient evidence for us to give reasonable assurance that the amount of GHG emission reductions for the reporting period, prepared on the basis of the Monitoring and Verification Plan dated [ ], are fairly stated. We conducted our verification having regard to the Project Design Document including the [project]’s Monitoring and Verification Plan [dated] and the applied baseline as registered for the project. This assessment included: -collection of evidence supporting the reported data -checking whether the provisions of the Monitoring and Verification Plan [dated], were consistently and appropriately applied We have verified whether the information included in the attached appendix representing the project baseline is current and has been correctly extracted from the Project Design Document, that the emissions reduction achieved has been determined by correctly subtracting emissions figures for the reporting period from the baseline figure for the comparable period. In our opinion, [client]’s GHG emissions for the [project] in the reporting period as reported in [reference to report], prepared on the basis of [project]’s Monitoring and Verification Plan [date], are fairly stated. The GHG emission reductions were calculated correctly on the basis of the Project Design Document and the [project]’s Monitoring and Verification Plan and the applied emission factors for the production of electricity in [country] published by [external source]. We have not audited the Project Design Document and the emissions factors for the production of electricity in [country] published by [external source]. [Location], [Date] [DOE] [Name Partner/Director]

核查/核证：Certification 核证是DOE出具书面保证函，说明项目活动在一个具体时期内所达到温室气体源减排量得到了核证 Certification is the written assurance by the DOE that, during a specified time period, a project activity achieved the reductions in anthropogenic emissions by sources of greenhouse gases as verified. 核证是DOE出具书面保证函，说明项目活动在一个具体时期内所达到温室气体源减排量得到了核证

核证报告：Certification report DOE应向项目参与者、有关的缔约方及EB提交核证报告。该报告应予公开。 核证报告应包括请求EB开出与已经通过核查的温室气体减排 核证报告应包括向EB请求发放核证的温室气体减排量（CERs）， The DOE shall provide a verification report to the project participants, the Parties involved and the executive board. The report shall be made publicly available. The certification report shall constitute a request for issuance to the Executive Board of CERs equal to the verified amount of reductions of anthropogenic emissions by sources of greenhouse gases.